A bill to provide that the interest rates applicable for purposes of sections 482 and 483 of the Internal Revenue Code of 1954 shall not exceed the interest rates applicable for such purposes on August 1, 1980.

referredUnited States· United States Congress· EN

Introduced

4 December 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Freezes, as of August 1, 1980, interest rates applicable to provisions of the Internal Revenue Code governing Internal Revenue Service authority to allocate income and deductions among taxpayers and the imputation of interest on certain deferred payments.

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Documents

1 official file

Introduced in House
summary · EN · 4 December 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/8420
Open data entity: https://api.congress.gov/v3/bill/96/hr/8420